# Finance Act 2012, Paragraph 40


(1) The amendments made by paragraphs 37 to 39 have effect—
(a) for corporation tax purposes, in relation to chargeable periods beginning on or after 1 April 2013, and
(b) for income tax purposes, in relation to chargeable periods beginning on or after 6 April 2013.
(2) But see also—
(a) paragraph 41 (which deals with the case of a company's chargeable period for corporation tax purposes straddling 1 April 2013), and
(b) paragraph 42 (which saves the continued operation of certain provisions).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.